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Empirical Study on Determinants of Negative Goodwill

Research Project

Project/Area Number 25885059
Research Category

Grant-in-Aid for Research Activity Start-up

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionTokyo Metropolitan University

Principal Investigator

TAKAHASHI Yukari  首都大学東京, 社会(科)学研究科, 助教 (10706758)

Project Period (FY) 2013-08-30 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords負ののれん / のれん / 企業結合 / M&A / 公正価値 / 買収プレミアム / 公正価値測定
Outline of Final Research Achievements

We investigate the determinant of negative goodwill resulting from M&A between Japanese listed companies from April 2006 to March 2013. We find that error in measuring assets and liabilities, undervalued stock of target companies, and transactions for survival are determinants of negative goodwill.

Report

(3 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Annual Research Report
  • Research Products

    (3 results)

All 2014 Other

All Journal Article (1 results) (of which Acknowledgement Compliant: 1 results) Presentation (1 results) Book (1 results)

  • [Journal Article] 負ののれんの発生原因2014

    • Author(s)
      高橋由香里
    • Journal Title

      會計

      Volume: 186(1) Pages: 83-93

    • NAID

      40020098485

    • Related Report
      2014 Annual Research Report
    • Acknowledgement Compliant
  • [Presentation] 負ののれんの発生原因

    • Author(s)
      高橋由香里
    • Organizer
      日本会計研究学会
    • Place of Presentation
      中部大学
    • Related Report
      2013 Annual Research Report
  • [Book] International Perspectives on Accounting and Corporate Behavior2014

    • Author(s)
      Ito, K. and Nakano, M (Eds)
    • Total Pages
      335
    • Publisher
      Springer
    • Related Report
      2013 Annual Research Report

URL: 

Published: 2013-09-12   Modified: 2019-07-29  

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